Tds applicability on attending conference, Income Tax

[sushil gupta]

Whether TDS Provision is applicable on any fees paid by any company for attending any conference by its employees where conference is not restricted to company employees

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[DEV KUMAR KOTHARI]

When attending a conference,which is not specially organized for payer, and is open to any participant, there is no contract for carrying out any work or for rendering professional or technical services. Therefore, TDS provisions should not apply. However, if a professional or technical person organize conference specially for client to impart eduction and training to clients employees/ associates, then there can be either payment for a 'works contract' or 'fees for professional or technical services' depending on nature of service. Even if some other persons are allowed to participate, that may not change the nature.